Dry Roast the cumin seeds on low flame for around 2 minutes till you get a nice aroma.
Sift the wholewheat flour and rub the butter until you get a texture similar to bread crumbs.
Sift the powdered sugar and salt in the same bowl and add HALF of the roasted cumin seeds. Bring the dough together by adding a tbsp of water.
If you feel the dough has not come together, you can add half a tbsp more water but try not to make the dough wet and sticky. It should be a tight dough but not dry.
Do not knead the dough. Just bring it together.
Preheat the oven for 8-10 minutes at 350 °F/180 °Celsius.
Prepare the baking tray by lining it with parchment paper.
Roll the dough on a lightly floured surface and cut out shapes using any cookie cutter.
Transfer the cookies to the baking tray close to each other. These cookies will not spread. Press some cumin seeds on each cookie for that nice look.
Bake for 10 minutes at 340°F/170°C.
You will know the cookies are ready when they start browning from the sides. Take them out immediately and let cool for 15-20 minutes.